https://www.taxtmi.com/caselaws?id=786325 Service tax liability was contested for activities characterised as security agency services versus statutory functions performed by public authorities. The CBEC clarification that fees collected by sovereign public authorities as compulsory levies deposited into the government treasury are not subject to service tax was applied, resulting in that such activities qualify for exemption; consequence: no service tax payable. The tribunal precedent addressing identical facts supports this interpretation and was relied upon to set aside the impugned order; consequence: the appeal was allowed in favour of the appellant. en-us Wed, 08 Oct 2025 00:00:00 +0530 Wed, 11 Feb 2026 09:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786325 Service tax liability was contested for activities characterised as security agency services versus statutory functions performed by public authorities. The CBEC clarification that fees collected by sovereign public authorities as compulsory levies deposited into the government treasury are not subject to service tax was applied, resulting in that such activities qualify for exemption; consequence: no service tax payable. The tribunal precedent addressing identical facts supports this interpretation and was relied upon to set aside the impugned order; consequence: the appeal was allowed in favour of the appellant. Case-Laws Service Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786325